Concept:Costs directly incurred to make goods ready for sale are part of the cost of goods sold.
Explanation:Expenses such as carriage inward, freight, and production wages help bring goods into a saleable condition.
These are direct expenses linked to the goods being traded.
In final accounts, direct expenses are recorded in the trading account.
The trading account matches these costs with sales to find gross profit.
The profit and loss account records only indirect expenses and overheads, not these direct charges.
Therefore, the cost of putting goods into a saleable condition is classified under the trading account.
Answer:D. Trading account